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Reopening Invalid When Search Material Requires Section 153C

SEO Expert January 29, 2026

The Tribunal held that where reassessment is based solely on search material found during a third-party search, proceedings must be initiated under section 153C. Reopening under section 147 was held to be without jurisdiction and quashed.

The post Reopening Invalid When Search Material Requires Section 153C appeared first on TaxGuru.

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